Name and address of the reporting corporation: Border Energy Gas Services, Inc.
4145 Powell Road
Powell, OH  43065
Date of transaction: 8/3/14
Description of the transaction Qualified Stock Purchase under Section 338(h)(10)
Did the reporting corporation’s shareholders receive any stock or other property in exchange for their stock in  the reporting corporation, for which the reporting corporation has reasonably determined that the shareholders are required to recognize gain (if any).from the exchange of such stock? No
Fair market value of the stock or other property received  
Description of the stock or other property received